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    Subdivision 1. Determination and collection of special assessment. (a) In addition to
amounts due from an employer under the Minnesota unemployment insurance program, each
employer, except an employer making reimbursements is liable for a special assessment levied at
the rate of .10 percent per year for calendar years 2006 and 2007 on all taxable wages, as defined
in section 268.035, subdivision 24. Beginning January 1, 2008, the special assessment shall be
levied at a rate of .085 percent per year on all taxable wages. The assessment shall become due
and be paid by each employer on the same schedule and in the same manner as other amounts
due from an employer under section 268.051, subdivision 1.
(b) The special assessment levied under this section shall be subject to the same requirements
and collection procedures as any amounts due from an employer under the Minnesota
unemployment insurance program.
    Subd. 2. Disbursement of special assessment funds. (a) The money collected under this
section shall be deposited in the state treasury and credited to the workforce development fund to
provide for employment and training programs. The workforce development fund is created as a
special account in the state treasury.
(b) All money in the fund not otherwise appropriated or transferred is appropriated to the Job
Skills Partnership Board for the purposes of section 116L.17 and as provided for in paragraph (d).
The board must act as the fiscal agent for the money and must disburse that money for the purposes
of section 116L.17, not allowing the money to be used for any other obligation of the state. All
money in the workforce development fund shall be deposited, administered, and disbursed in
the same manner and under the same conditions and requirements as are provided by law for the
other special accounts in the state treasury, except that all interest or net income resulting from the
investment or deposit of money in the fund shall accrue to the fund for the purposes of the fund.
(c) Reimbursement for costs related to collection of the special assessment shall be in an
amount negotiated between the commissioner and the United States Department of Labor.
(d) If the board determines that the conditions of section 116L.05, subdivision 5, have been
met, the board may use funds for the purposes outlined in sections 116L.04, 116L.06, and 116L.10
to 116L.14, or to provide incumbent worker training services under section 116L.18.
History: 1990 c 568 art 6 s 1,4; 1990 c 612 s 17; 1991 c 292 art 3 s 33,41; 1993 c 369 s
78,79; 1994 c 483 s 1; 1997 c 66 s 2,80; 1999 c 223 art 3 s 3; 2001 c 7 s 53; 1Sp2001 c 4 art 2 s
22; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 86; 2004 c 206 s 42,52; 1Sp2005 c 1 art 4 s 28,29

Official Publication of the State of Minnesota
Revisor of Statutes